Kluka.pdf

Kelly M Kluka, John D Kluka Petitioners V Township Of Bloomfield Respondent · 26-000925-TT

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RECEIVED 

APR.0 6 2026 

MIGHIG 

. 

STATE OF MICHIGAN 

(GAN TAX TRIBUNAL, 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ~~ 

MARLON |, BROWN, DPA 

B 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rizz to 

$200 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit? this domme you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First Name 

M1. 

Last Name/Company Name 

John 

D. 

Kluka 

Mailing Address {No., Street, P.O. Box or Rural Route) 

881 S. Pemberton Road 

City or Town 

State 

ZIP Code 

Bloomfield Hills 

Mi 

48302 

Telephone Number 248-320-5576 

Emali Address (do not enter unless you want MTT to send all correspondence via email) 

John.Kiuka@gmail.com 

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact information 

First Name 

[NN 

Last Name 

Kelly 

M. 

Kluka 

Firm Name (if any} Kirkland and Ellis, LLP 

Malling Address (No., Street, P.O. Box or Rural Route) 

Same as above. 

City or Town 

State 

ZIP Code 

Telephone Number 407-595-8033 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property Information use the wtiipio sii 

How many parcels are you 

appealing? 

If you are appealing more than one parcel, are they contiguous or adjoining? 

Yes 

[J Nor 

**|f No, you must file separate appeals for each parce} 

Property Address {No., Street) 

881 S. Pemberton Road 

City or Town 

County 

State 

ZIP Code 

Bloomfield Hills 

Oakland 

Mi 

48302

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appeat 

heh aii Gat apply) 

EA True Cash and Taxable Value 

4 Taxable Value Only (calculation) 

{J Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

‘There are threa (3) reasons that the propased 2026 Taxable Value and Assessed Values are incorrect snd unjustified for 851 S. Pemiberion {the Property”), as discussed further below, Given the small size of 

the text bajow, we hava also enclosed a larga version of Section 5, 

(1) The Propacty's improved value from vacant 1and to a new construction home was substantially completed {aver 90%) in December 2024 and tha 2025 Assessed/Taxablo Values increased 1,000% at that 

time to capture such impravements, which was confined by the Township Assessor bassd 

on conversations 

with our realtor, Carol Gaggos. There has been no substantial construction of Improvements since 

December 2024 3nd the house was occupied in March 2025. 

To demonstrate the incesase in the Property's value, the 2026 taxes increased from $37,960 10 $429,700/8440,100 (over 1,000%) 

to capture 

the substantially complated homo. However, instead of the value 

being cspped or getting 8 madsst increase 

fot the 2026 tax period (e.g. to capture the value of the grass seed planted in Spring 2025), the taxablefassessed value increased again over 100%, from 

$429,700/$440,100 in 2025 to $859,790/5919,560 in 2026. 

We submited the above reasoning to the Charter Township 

of Bloomfield but received no responss to this point. A pictus of he home shawing the house's status as substantially complete 

in December 2024 

was submitted 8s proof 

to the Township of Bloomfield but again wa received no response {attached 5s EXD A). 

{2) Tha proposed taxable vaiues are disproportionasly high compared to neighboring properties and values (see market data below and Exhibit B} indicating the value of the Property is significantly below the 

proposed 2026 Assessed/Taxable Values. According bo the marke! comparables in the area {some 

of which are in the same neighborhood and provided by a third-party realtor) or newly construciad homes, 

these proparties ara assessed around $181-$184 per square foot white the Property 

in appeal is assessed at $268 

per square foot. Using the nearby comparable per square foot values, the approximale 

assessed value of the Property would be approximately $649,165 {indicating a $3.3M market value), not $919,560. Other comparable home sales to the Property within tha past year (215 Hadsed Drive and 

1561 Bataan Drive) were $1.275M snd $1.3M, respeciively (attached Exhibit B). 

The Charter Township of Bloomfield stated “no sufficient market evidence” in tha 2026 Board 

of Review Decisions (see enclosed), but did not state why the provided examples were insufficient or why the 

Property was assessed at a higher per square footage amount compared to homes in the sama neighborhood 

of nearby steels. The Assessor 

alsa did not acknowledge, as discussed during the March meating, 

that the Property has fess desirable qualites compared 

to the provided markel examplos including that the Property boarders 

commerci 

tes 

and is within 

eyesight 

and hearing of Te 

both of 

which dacrease the Properly's value. 

tn fact, the Assessor stated that out proposed taxable values were determined not based on comparables but instead based on a permit form submited by the Property's buder, which was not reviewed by the 

wners or owners’ lender bo confirm accuracy. Such builder included 

an estimated valus of $1,950,000 before any work began for insurance purposes for maximum coverage as the buider was responsible for 

insurance coverage. However, ho had no discretion, authority or compensation tied 10 the Property's budget {induding what fidures were 1b bo used, where they wera purchased from, of the costs of these 

tems), and thus, had na control aver the Property's valus. Accordingly, the market dala for neighboring properties is more accurate to defermine the Property's values instead of a permit form unrelated lo the 

true valua and outside of tha owners’ budget, leader's controls of their oversight bo confim accuracy. 

(3) The square footage of the Propedy is incorrect and does nol account 

for the open foyer 

on the first floor, The actual square footage as confirmed on the buikd plans is 3,555 soft rather than 3,504 sft as 

Fsted by the Township 

on the BS&A websia (aitached Exhibit C). We received no fesponsa fromm the Township on this point. 

Based on the above-mentioned reasons, we kindly urge the 

Mi 

Tax Tribunat to 

he 2026 and 

values of the Property to accurately reflect the Property's assessed value of 

‘approximately of the 2025 taxable amounts (subject to Inflation and slight increase for seed planted in Spring 2025) or, akernatively, a maximum of $550,000 85 the Assessed Value, 

Section 6: Jurisdictional Issues 

Did you protest the assessment at a Board of Review {BOR)? [v4] Yes 

[We] No 

if Yes, check which BOR you attended: [w,] March 

[] July 

[Wi] December 

If No, please check the applicable reason(s): 

0 Not required to attend 

0 Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

[| Appealing within 35 days of State Tax Commission Order 

O Appealing within 35 days of receipt of Notice of Uncapping 

J other 

Ifyou checked “other” above, explain:

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use me muitiple parcel form for additional, contiguous parcets. 

Parcel Number: C-19-16-177-006 

Classification of Property: 

Realld 

Personal [J (check one) 

Agricuiturat [J 

Commercial [1 

 Industriat [J 

Residential @ 

 Timber-Gutover [1 

Developmental 

[1 

Utility 

[J {check one) 

Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: $91 9,560 

$850,790 

What do you believe is the fair market vatue (also known as true cash value)? 

$1,300,000 

What do you believe is the assessed value? {multiply true cash 

What do you believe is the taxable value? {cannot exceed 

value by 8) 

$650,000 

assessed value) $600,000 

Fee Information 

Doss the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for ail tax years at 

issue? 

i] ves 

[l] No 

If you answered yes to the above question, you are not required to pay any filing fees, 

if the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of Ual nol 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. 

If you are appealing ‘more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

will be added for each additionat parcel being appealed, not to exceed a total filing fee of $1,000.00 

FOVRURRRY 

If your property Is residential property (see MCL 205.762) and 

the State Equalized Vatue or Taxable Value in contention is: 

Filing Fee Is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$0ver $500,000.00 

$300.00 

If the property is 

NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fea is: 

$100,000.00 and under 

$250.00 

* Plus $26.00 for each additional parcel, as indicated above. 

If the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature *required 

Petitioner or Attorney/Authorized Representative’s Signature: 

11/ y 

feet” CL 

Litly 

(LA 

7

Section 5 of the Property Tax Appeal Petition Form 

There ate three (3) reasons that the proposed 2026 Taxable Value and Assessed Values are 

incorrect and unjustified for 881 S. Pemberton (the "Property"), as discussed further below. 

(1) The Property's improved value from vacant land to a new construction home was substantially 

completed (over 90%) in December 2024 and the 2025 Assessed/Taxable Values increased 

1,000% at that time to capture such improvements, which was confirmed by the Township 

Assessor based on conversations with our realtor, Carol Gaggos. There has been no substantial 

construction or improvements since December 2024 and the house was occupied in March 2025. 

To demonstrate the increase in the Property's value, the 2025 taxes increased from $37,960 to 

$429,700/$440,100 (over 1,000%) to capture the substantially completed home. However, instead 

of the value being capped or getting a modest increase for the 2026 tax period (e.g, to capture the 

value of the grass seed planted in Spring 2025), the taxable/assessed value increased again over 

100%, from $429,700/$440,100 in 2025 to $859,790/$919,560 in 2026. 

We submitted the above reasoning to the Charter Township of Bloomfield but received no 

response to this point. A picture of the home showing the house's status as substantially complete 

in December 2024 was submitted as proof to the Township of Bloomfield but again we received 

no response (attached as Exhibit A). 

(2) The proposed taxable values are disproportionately high compared to neighboring properties 

and values (see market data below and Exhibit B) indicating the value of the Property 

is 

significantly below the proposed 2026 Assessed/Taxable Values. According 

to the market 

comparables in the area (some of which are in the same neighborhood and provided by a third- 

party realtor) for newly constructed homes, these properties are assessed around $181-$184 per 

square foot while the Property in appeal is assessed at $259 per square foot. 

Using the nearby 

comparable per square foot values, the approximate assessed value of the Property would be 

approximately $649,165 (indicating a 

$1.3M market value), not $919,560. Other comparable home 

sales to the Property within the past year (215 Hadsell Drive and 1561 Bataan Drive) were 

$1.275M and $1.3M, respectively (attached Exhibit B). 

The Charter Township of Bloomfield stated "no sufficient market evidence” in the 2026 Board of 

Review Decisions (see enclosed), but did not state why the provided examples were insufficient 

or why the Property was assessed at a higher per square footage amount compared to homes in the 

same neighborhood or nearby streets. The Assessor also did not acknowledge, as discussed during 

the March meeting, that the Property has less desirable qualities compared to the provided market 

examples including that the Property boarders commercial properties and is within eyesight and 

heating of Telegraph, both of which decrease the Property's value.

where they were purchased from, or the costs of these items), and thus, had no control over the 

Property's value. Accordingly, the market data for neighboring properties is more accurate to 

determine the Property's values instead of a permit form unrelated to the true value and outside of 

the owners' budget, lender's controls or their oversight to confirm accuracy. 

(3) The square footage of the Property is incorrect and does not account for the open foyer on the 

first floor. The actual square footage as confirmed on the build plans is 3,555 sq/ft rather than 

3,584 sq/ft as listed by the Township on the BS&A website (attached Exhibit C). We received no 

response from the Township on this point. 

Based on the above-mentioned reasons, we kindly urge the Michigan Tax Tribunal to reassess the 

2026 and assessed/taxable values of the Property to accurately reflect the Property's assessed value 

of approximately of the 2025 taxable amounts (subject to inflation and slight increase for seed 

planted in Spring 2025) or, alternatively, a maximum of $650,000 as the Assessed Value.

Exhibit A 

From December 7, 2024

Exhibit B 

Same Street Comparable Property 

Same Street Comparable Property 

Current Property Valuation 

Proposed Property Valuation* 

A 

B 

C=B/A 

Year Built [Address 

Sq Ft 

Assessed Value | $ Per Sq Foot 

2017[890 N Pemberton 

3,306 

701,490 

184.31 

2016[845 N Pemberton 

5,307 

960,040 

180.90 

Average: 

$ 

182.61 

[ 

2024[g81s Pemberton 

| 

3,555] 

919,560 

| $ 

258.67 

| 

[ 

2024[8815 Pemberton 

| 

3,555] 

649,165 

| $ 

182.61 

| 

*Average same street comparable property price per square foot ($182.61) * total square feet (3,555) = $649,165 assessed value 

Comparable Sale 

Comparable Sale 

Comparable Not Sold* 

Year Built |Address 

Sq Ft 

Sale Price 

Sale Date 

2019]215 Hadsell Drive 

3,368 

1,275,000 

2014/1561 Bataan Drive 

3,754 

1,300,000 

5/15/20. 

[ 

Future[830 N Pemberton 

| 

4,177] 

1,800,000 

| 

N/A] 

*This home was on the market for a year at $1.8M (May 2024-May 2025) and did not sell. Now listed a lot only.

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2026 BOARD OF REVIEW DECISION 

FROM 

CHARTER TOWNSHIP OF BLOOMFIE 

. 4200 TELEGRAPH RD, PO BOX 489 

BLOOMFIELD HILLS, M1 48303 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required, Property address 

and legal description optional.): 

C -19-16-177-006 

881 S PEMBERTON RD 

KLUKA, 

JOHN D 

KLUKA, KELLY M 

881 S PEMBERTON RD 

T2N, RI0E, SEC 16 DEVON HILLS LOT 21 

BLOOMFIELD HILLS, MI 48302-1444 

THIS PROPERTY IS CLASSIFIED 

401 (RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

C -19-16-177-006 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

NO SUFFICIENT MARKET EVIDENCE 

2026 ORIGINAL ASSESSED VALUE 

919,560 

| 

2026 "BOARD OF REVIEW" ASSESSED VALUE 

919,560 

| 

(If the above amounts are the same, no revisions have occured) 

2026 ORIGINAL TAXABLE VALUE 

859,790 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

859,790 

2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

‘Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

nitiate a new Small Claims appeal. Petition forms are available on this website.” 

Attp://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00. 

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